Malta's Commissioner for Revenue issued a notice on 28 September 2020 regarding an update to the Guidelines in relation to the Consolidated Group (Income Tax) Rules. The update includes the addition of paragraphs (viii) to (xix) to provide technical clarifications for the application of the rules. The technical clarifications cover various aspects of the rules, including voting rights, balance carryforward, tax account balances, deductibility of expenses, income attributable to a foreign sub…